Three Forks Coal Co. v. United States

GIBSON, District Judge.

The Three Forks Coal Company has filed its petition in this court, wherein it seeks a judgment or decree for the return, with interest, of $643 paid to the collector of internal revenue at Cleveland, Ohio, as a special excise tax with-respect to carrying on or doing business, as a corporation, for the taxable period ending Juno 30, 1920, and a like tax of $718 paid to the collector of internal revenue at Pittsburgh, Pa., for the taxable period ending June 30,1921. In filing its said petition, the claimant has appealed to that part of the jurisdiction of this court…